REGISTERED NUMBER: 14351108 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

WD Projects Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W P Denton

S J Berry

REGISTERED OFFICE:

The Old Coach House Grange Road

Tongham

Farnham

GU10 1DW

REGISTERED NUMBER:

14351108 (England and Wales)

FIXED ASSETS

Tangible assets

4

74,524

102,712

CURRENT ASSETS

Debtors

5

342,022

167,347

Cash at bank

3,689

2,492

345,711

169,839

CREDITORS

Amounts falling due within one year

6

(319,343

)

(51,735

)

NET CURRENT ASSETS

26,368

118,104

TOTAL ASSETS LESS CURRENT LIABILITIES

100,892

220,816

CREDITORS

Amounts falling due after more than one year

7

(46,528

)

(75,971

)

NET ASSETS

54,364

144,845

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

54,264

144,745

54,364

144,845

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2026 and were signed on its behalf by:

W P Denton - Director

1.	STATUTORY INFORMATION

WD Projects Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and Fittings - 25% on cost

Motor Vehicles - 25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Hire purchase and leasing commitments

Assets obtained under hire purchase contract and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Cash and equivalents

In the company's financial statements, cash and cash equivalents includes cash on hand and deposits held with banks.

Trade and other debtors

Trade and other debtors are measured at transaction price less any impairment.

Trade and other creditors

Trade and other creditors are obligations to pay for services that have been acquired in the ordinary course of business and are measured at historical cost.

Accrued expenses are recognised when the amount can be measured reliably.

Borrowings and Financial Liabilities

Basic financial liabilities, including bank loans, other loans, and loans from directors/group undertakings, are initially recognised at the transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method.

Loans repayable within one year are classified as creditors falling due within one year. Borrowings with repayment terms exceeding twelve months are classified as creditors falling due after more than one year.

Cost of Sales

Cost of sales includes all direct expenditure incurred in bringing goods or services to their point of sale, including raw materials, direct labour, freight, and attributable production overheads.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

137,557

Additions

7,057

At 30 September 2025

144,614

DEPRECIATION

At 1 October 2024

34,845

Charge for year

35,245

At 30 September 2025

70,090

NET BOOK VALUE

At 30 September 2025

74,524

At 30 September 2024

102,712

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

92,303

-

Amounts owed by group undertakings

-

1,900

Other debtors

249,719

165,447

342,022

167,347

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

66,668

21,466

Trade creditors

113,706

-

Taxation and social security

92,500

28,769

Other creditors

46,469

1,500

319,343

51,735

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

46,528

75,971

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at the balance sheet date, the amount of 2025: £144,819 (2024: £142,482) is owing to the company, from Mr Warren Denton, Director of the Company.